[The following information applies to the questions displayed below.] Ramort Company reports the following for its single product. Ramort produced and sold 21,000 units this year.

Direct materials	$ 15	per unit
Direct labor	$ 17	per unit
Variable overhead	$ 8	per unit
Fixed overhead	$ 42,000	per year
Variable selling and administrative expenses	$ 4	per unit
Fixed selling and administrative expenses	$ 66,200	per year
Sales price	$ 75	per unit